Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Confiscation u/s 111(d) and 121 r.w. section 13(1) of FERA – assessee had been able to prove that the foreign currency had obtained by them against an export order and the goods had exported against that export order - AT
Confiscation u/s 111(d) and 121 r.w. section 13(1) of FERA – assessee had been able to prove that the foreign currency had obtained by them against an export order and the goods had exported against that export order - AT
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